The weight of the boat is the same in both examples.
The weight of the fuel is also the same, 2 lb. (Small RC boat)
The area of one big tank is the same as the area of the two small combined, meaning lenght of all tanks will be the same.

If you ballance on a thin rope, why do you lift arms up and out if best CoG is keeping arms down close to your boudy?

The weight of the boat is the same in both examples.
The weight of the fuel is also the same, 2 lb. (Small RC boat)
The area of one big tank is the same as the area of the two small combined, meaning lenght of all tanks will be the same.

If you ballance on a thin rope, why do you lift arms up and out if best CoG is keeping arms down close to your boudy?

What do you think?

In this case the first boat layout is best ( no more personals)
Cause the lower the fuel is the lower the CoG is.
Btw a 2 lb fuel tank is insignifiant considering that the boat is probably 100 times heavier.
Best to just make the fuel tank as you wish ( comfort and overall design where the second layout might be better) and sit in the boat in the lowest position as your 160 lb really make a difference.

Theoretically speaking, the first one(fuel being in the center) will be more stable than the second.

However, my answer could be wrong due to the fact that condition may be different on sea. Many other factors must also be take into consideration, one ought to study 'maritime engineering' to have a total grasp on it.

If you're walking on a rope your center of gravity will be above your feet, so you
will be unstable anyway. If you stand still you'll fall. To keep upright you have to
move your arms.

If you start falling to the right, you can stick an arm out to the right and move the
rest of your body somewhat to the left. This will move your center of gravity to the
left, so you can stop falling.

If you're walking on a rope your center of gravity will be above your feet, so you
will be unstable anyway. If you stand still you'll fall. To keep upright you have to
move your arms.

If you start falling to the right, you can stick an arm out to the right and move the
rest of your body somewhat to the left. This will move your center of gravity to the
left, so you can stop falling.

But does the theory apply on water? That explain why I choose the center one instead

Consider also the resistance towards a rolling motion of the boat, caused e.g. by a wave pushing it up only on one side. The divided tank will provide more rotational inertia and the boat will be less likely to roll around its axis of motion.

A speed boat experiences very complicated/chaotic forces on an uneven sea. It's probably best to go for a tried and true design, so as not to cause any uneccesary risk. If innovation is not an important design goal, that is.

The article below article discusses stability of ships (and boats). The center of gravity may be above the center of buoyancy, but must be below the metacenter. The distance between the center of gravity and the metacenter is related to the stability of the ship.